District of Columbia Code
Chapter 18 - Income and Franchise Taxes
Subchapter XII - Assessment and Collection; Time of Payment

§ 47–1812.01. General duties of Mayor - The Mayor is hereby required to administer the provisions of...

§ 47–1812.02. Records and statements - Every person upon whom the duty is imposed by this...

§ 47–1812.03. Examination of books and witnesses; failure to obey summons or permit examination; prosecutions. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 352, ch. 258, art....

§ 47–1812.04. Duty of Mayor to make return - If any person fails to make and file a return...

§ 47–1812.05. Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof - Assessments of any deficiencies in the tax due under this...

§ 47–1812.06. Jeopardy assessment. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 353, ch. 258, art....

§ 47–1812.07. Payment of tax - (a)(1) Time of payment. — Except as provided in paragraph...

§ 47–1812.08. Withholding of tax - (a) Income of foreign corporations or unincorporated business. — Whenever...

§ 47–1812.09. Lien liability. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 353, ch. 258, art....

§ 47–1812.10. Period of limitation upon assessment and collection. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 354, ch. 258, art....

§ 47–1812.11. Credits and refunds for overpayments. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 355, ch. 258, art....

§ 47–1812.11a. Tax check-off. [Repealed] - Repealed. (July 16, 1947, ch. 258, art. I, title XII,...

§ 47–1812.11b. Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off - (a) There shall be provided on the District of Columbia...

§ 47–1812.11c. New Columbia Statehood Fund tax check-off - (a) There shall be provided on the District of Columbia...

§ 47–1812.11d. Anacostia River Clean Up and Protection Fund tax check-off - (a) For the 2009 tax year, and for each subsequent...

§ 47–1812.12. Closing agreements. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 355, ch. 258, art....

§ 47–1812.13. Compromises. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 355, ch. 258, art....

§ 47–1812.14. Declaration of estimated tax by corporations, financial institutions, and unincorporated businesses - Every corporation, financial institution, and unincorporated business required to make...

§ 47–1812.15. “Person” defined. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 356, ch. 258, art....

§ 47–1812.16. Collection by Mayor. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 356, ch. 258, art....

§ 47–1812.17. Furnishing copy of federal return - For the purpose of determining the liability of any person...